https://www.taxtmi.com/caselaws?id=167159 A preparation containing silicones, used as an anti-foaming agent in pharmaceutical manufacture, was treated as classifiable under Tariff Item 15AA because its nature and industrial use brought it within the entry for surface active preparations, and the residuary Item 68 was inapplicable. It was not covered by Item 15A, since it was not itself a silicone or silicone resin. The product also qualified for exemption under Sl. No. 4 of Notification No. 101/66-C.E. because an anti-foaming agent was regarded as a like preparation to an emulsifier or wetting agent used in an industrial process, with exemption available from the date the claim was made in the classification list. en-us Wed, 29 Feb 1984 00:00:00 +0530 Tue, 09 Dec 2014 15:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167159 A preparation containing silicones, used as an anti-foaming agent in pharmaceutical manufacture, was treated as classifiable under Tariff Item 15AA because its nature and industrial use brought it within the entry for surface active preparations, and the residuary Item 68 was inapplicable. It was not covered by Item 15A, since it was not itself a silicone or silicone resin. The product also qualified for exemption under Sl. No. 4 of Notification No. 101/66-C.E. because an anti-foaming agent was regarded as a like preparation to an emulsifier or wetting agent used in an industrial process, with exemption available from the date the claim was made in the classification list. Case-Laws Central Excise Wed, 29 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167159